Estados Financieros Ilustrativos Niif Para Pymes

2009
Consejo de Normas Internacionales de Contabilidad (IASB® )
NIIF para las PYMES
Norma Internacional de Información Financiera (NIIF)
para Pequeñas y Medianas Entidades (PYMES)
Estados Financieros Ilustrativos
Lista de Comprobación de Información a Revelar y Presentar
Norma Internacional
de Información Financiera
para
Pequeñas y Medianas Entidades
(NIIF para las PYMES)
EstadosFinancieros Ilustrativos y
Lista de Comprobación de la Información a Revelar y
Presentar
These Illustrative Financial Statements and Presentation and Disclosure Checklist
accompany the International Financial Reporting Standard for Small and Medium-sized
Entities (IFRS for SMEs) (see separate booklet), and are published by the International
Accounting Standards Board (IASB), 30 Cannon Street,London EC4M 6XH, United
Kingdom.
Tel: +44 (0)20 7246 6410
Fax: +44 (0)20 7246 6411
Email: iasb@iasb.org
Web: www.iasb.org
The International Accounting Standards Committee Foundation (IASCF), the authors and
the publishers do not accept responsibility for loss caused to any person who acts or
refrains from acting in reliance on the material in this publication, whether such loss is
caused bynegligence or otherwise.
The IFRS for SMEs and its accompanying documents are published in three parts:
ISBN for this part: 978-1-907026-37-9
ISBN for complete publication (three parts): 978-1-907026-34-8
Copyright © 2009 IASCF
All rights reserved. No part of this publication may be translated, reprinted or reproduced
or utilised in any form either in whole or in part or by any electronic,mechanical or other
means, now known or hereafter invented, including photocopying and recording, or in any
information storage and retrieval system, without prior permission in writing from the
IASCF.
This Spanish translation of the Illustrative Financial Statements and Presentation and
Disclosure Checklist included in this publication has been approved by a Review
Committee appointed byIASCF. The Spanish translation is copyright of the IASCF.
International Financial Reporting Standards (including International Accounting Standards
and SIC and IFRIC Interpretations), Exposure Drafts, and other IASB publications are
copyright of the IASCF. The approved text of International Financial Reporting Standards
and other IASB publications is that published by the IASB in the Englishlanguage. Copies
may be obtained from the IASCF. Please address publications and copyright matters to:
IASC Foundation Publications Department,
1st Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom.
Tel: +44 (0)20 7332 2730 Fax: +44 (0)20 7332 2749
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Standards’ and ‘SIC’ are Trade Marks of the IASCF.
Norma Internacional
de Información Financiera
para
Pequeñas y Medianas Entidades
(NIIF para las PYMES)
Estados Financieros Ilustrativos y
Lista de Comprobación de la Información aRevelar y
Presentar
Estos Estados Financieros Ilustrativos y Lista de Comprobación de la Información a Revelar y
Presentar, acompañan a la Norma Internacional de Información Financiera para Pequeñas y
Medianas Entidades (NIIF para las PYMES) (véase el folleto separado) y los publica el Consejo
de Normas Internacionales de Contabilidad (IASB), 30 Cannon Street, London EC4M 6XH,
United Kingdom.Tel: +44 (0)20 7246 6410
Fax: +44 (0)20 7246 6411
Email: iasb@iasb.org
Web: www.iasb.org
La Fundación del Comité de Normas Internacionales de Contabilidad (IASCF), los autores y los
editores no aceptan responsabilidad alguna por las pérdidas que se puedan causar a las personas
que actúen o se abstengan de actuar basándose en el material incluido en esta publicación, ya sea
se haya causado...